2025-06-06T08:31:44+00:00 2024-08-31 440160260 Forvis Mazars LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2023-09-01 942528451 Community Wireless of Park City COMM 4356499004 460 Swede Alley PO Box 1372 Park City UT 84060 Juliana Allely GENERAL MANAGER 4356499004 2025-06-06 true true X Adam R Smith P00958966 7194714290 2025-06-06 2023 2025-03-06 01:10:19Z KPCW Juliana Allely 460 Swede Alley PO Box 1372 Park City UT 84060 2215268 false X KPCW.ORG X 1978 UT 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. 10 10 50 164 145348 0 1489879 1601218 594196 507697 60682 104552 3005 1801 2147762 2215268 0 0 0 0 1407875 1592298 0 0 479551 693950 702643 2101825 2294941 45937 -79673 4780204 4657641 348460 305570 4431744 4352071 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 809721 0 171707 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, 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 BUILDS AWARENESS, EMPATHY, AND ENGAGEMENT AMONG THE DIVERSE COMMUNITIES 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. ADDITIONALLY KPCW PROVIDES UP-TO THE MINUTE INFORMATION ABOUT IMMEDIATE ISSUES AFFECTING OUR LISTENERS SUCH AS SEVERE WEATHER, POWER OUTAGES, ROAD CONDITIONS, AND REGIONAL EMERGENCIES LIKE WILDFIRES AND BACKCOUNTRY AVALANCHES. 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 MEANS THAT KPCW CONTENT IS ACCESSIBLE TO ANYONE, ANYWHERE, ANYTIME. WE DON'T ASK WEBSITE USERS TO REGISTER ON KPCW.ORG WHICH IS NEARLY UNHEARD 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 6,300 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%. 216232 0 123896 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 NEARLY 15,000 TRACKS, INCLUDING NUMEROUS LOCAL ARTISTS AND BANDS AND AN EVER-EXPANDING PLAYLIST OF CONTEMPORARY/NEW MUSIC, ROCK, BLUES, REGGAE, FOLK AND WORLD MUSIC. 180215 0 68547 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). Our public affair shows feature JUDICIAL OFFICIALS, FINANCIAL ADVOCATES, EDUCATORS, DOCTORS AND PUBLIC HEALTH EXPERTS, LAW ENFORCEMENT OFFICERS, LEGAL MEDIATORS, AND COMMUNITY OUTREACH SPECIALISTS. 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. 41781 0 0 A KEY PILLAR OF KPCW'S MISSION IS TO SERVE AS AN UMBRELLA ORGANIZATION FOR NONPROFITS ACROSS SUMMIT AND WASATCH COUNTIES. WE OFFER NONPROFIT ORGANIZATIONS DISCOUNTED UNDERWRITING AT 20% BELOW COMMERICAL RATES, AND WE ENCOURAGE THEM TO LET US KNOW WHEN THEY HAVE NEWS AND UPCOMING EVENTS. BEYOND INTERVIEWING THESE ORGANZIATIONS FOR LOCAL NEWS STORIES AND ON OUR PUBLIC AFFAIRS SHOWS, NONPROFITS CAN POST EVENT DETAILS, PROGRAMMING UPDATES, AND VOLUNTEER OPPORTUNITIES AT NO CHARGE ON THE KPCW COMMUNITY CALENDAR. OUR DJS READ NEARLY 12,000 OF THESE CALENDAR POSTS AS PUBLIC SERVICE ANNOUNCEMENTS (PSAS) EACH YEAR, TOTALING MORE THAN $300,000 IN FREE AIRTIME VALUE FOR AREA NONPROFITS ANNUALLY. AND WE OFFER FREE UNDERWRITING CREDIT TO NONPROFITS THAT JOIN US FOR OUR BIANNUAL PLEDGE DRIVES, SAVING THEM CRITICAL MARKETING EXPENDITURES AS THEY WORK TO COMMUNICATE WITH THE CONSTITUENCIES THEY SERVE. IN FISCAL YEAR 2024, KPCW AWARDED MORE THAN $175,500 IN FREE UNDERWRITING CREDITS AS OUR WAY OF THANKING LOCAL NONPROFITS FOR JOINING US FOR OUR 2024 PLEDGE DRIVES. 41781 1247949 true true 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 false true 23 0 true 50 true true true false false false false true true false false false false false false false false X 10 10 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 Alison Child Vice Chair 1.0 0.0 X X 0 0 0 Deb Hartley Secretary 2.0 0.0 X X 0 0 0 Katy Lillquist Treasurer 2.0 0.0 X X 0 0 0 Robert Holmes Chair 2.0 0.0 X X 0 0 0 Daniel Patrick O'Connell Member Beg 11/23 1.0 0.0 X 0 0 0 Erin Ruzek Member 1.0 0.0 X 0 0 0 Julie Hopkins Member 1.0 0.0 X 0 0 0 Kim Frauenberg Member 1.0 0.0 X 0 0 0 Larry Rose Member 1.0 0.0 X 0 0 0 Stu Stanek Member 1.0 0.0 X 0 0 0 Juliana Allely President, General Manager Beg 08/24 40.0 0.0 X 59692 0 2409 Renai Bodley President, General Manager End 05/24 40.0 0.0 X 178191 0 23226 237883 0 25635 0 false true false 0 220300 1380918 1601218 UNDERWRITING REVENUE 541800 362349 362349 PSA REVENUE 561499 145348 145348 0 0 0 0 507697 104552 104552 0 0 0 0 OTHER INCOME 990099 1801 1801 0 0 0 0 1801 2215268 364150 145348 104552 0 0 248647 146127 51928 50592 1122376 661071 238157 223148 16041 7820 3477 4744 103274 59972 20377 22925 101960 59246 22028 20686 7348 7348 23887 23887 50248 39710 10538 0 22159 22114 45 71367 15969 24477 30921 59540 21391 31828 6321 34497 15588 18909 9887 4801 3890 1196 29308 4124 25064 120 68 68 108888 96088 12800 16911 16911 EVENTS 118853 118853 PURCHASED PROGRAMMING 109069 109069 Recruitment & Retention 33640 33640 LICENSES & CHANNEL CHARGES 6973 6973 0 0 0 0 2294941 1247949 567441 479551 166352 24102 102817 39433 269739 291474 2221532 2142918 62883 72886 38136 36930 0 0 0 0 2329 669 2840740 782212 2134933 2058528 0 0 50652 54236 4780204 4657641 86393 89942 261026 215628 0 0 1041 0 0 0 348460 305570 X 4421541 4289571 10203 62500 4431744 4352071 4780204 4657641 -79673 0 X false true X true false X 2097333 1321752 1772112 1489879 1601218 8282294 0 0 2097333 1321752 1772112 1489879 1601218 8282294 311058 7971236 6531 1051 6182 65147 104552 183463 4541 0 3250 0 0 7791 0 0 0 0 0 0 8473548 2289523 0.9407 0.9431 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2377710 522989 1854721 463030 259223 203807 2058528 2532334 317366 0 317366 2214968 300 300 2215268 2612007 317366 0 317366 2294641 300 300 2294941 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 4(b) Other revenues in form 990 not in audited financial statements RECLASS OF BAD DEBT RECOVERY - 300 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements RECLASS OF BAD DEBT RECOVERY - 300 X X false false false false false false false false false Renai Bodley President, General Manager End 05/24 158191 0 20000 0 0 0 5550 0 17676 0 201417 0 0 0 Form 990, Part III, Line 4d Description of other program services (Expenses $ 41,781 including grants of $ 0)(Revenue $ 0) A KEY PILLAR OF KPCW'S MISSION IS TO SERVE AS AN UMBRELLA ORGANIZATION FOR NONPROFITS ACROSS SUMMIT AND WASATCH COUNTIES. WE OFFER NONPROFIT ORGANIZATIONS DISCOUNTED UNDERWRITING AT 20% BELOW COMMERICAL RATES, AND WE ENCOURAGE THEM TO LET US KNOW WHEN THEY HAVE NEWS AND UPCOMING EVENTS. BEYOND INTERVIEWING THESE ORGANZIATIONS FOR LOCAL NEWS STORIES AND ON OUR PUBLIC AFFAIRS SHOWS, NONPROFITS CAN POST EVENT DETAILS, PROGRAMMING UPDATES, AND VOLUNTEER OPPORTUNITIES AT NO CHARGE ON THE KPCW COMMUNITY CALENDAR. OUR DJS READ NEARLY 12,000 OF THESE CALENDAR POSTS AS PUBLIC SERVICE ANNOUNCEMENTS (PSAS) EACH YEAR, TOTALING MORE THAN $300,000 IN FREE AIRTIME VALUE FOR AREA NONPROFITS ANNUALLY. AND WE OFFER FREE UNDERWRITING CREDIT TO NONPROFITS THAT JOIN US FOR OUR BIANNUAL PLEDGE DRIVES, SAVING THEM CRITICAL MARKETING EXPENDITURES AS THEY WORK TO COMMUNICATE WITH THE CONSTITUENCIES THEY SERVE. IN FISCAL YEAR 2024, KPCW AWARDED MORE THAN $175,500 IN FREE UNDERWRITING CREDITS AS OUR WAY OF THANKING LOCAL NONPROFITS FOR JOINING US FOR OUR 2024 PLEDGE DRIVES. Form 990, Part VI, Line 11b Review of form 990 by governing body KPCW GENERAL MANAGER REVIEW DRAFTS OF THE FORM 990. ONCE SATISFIED 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 GENERAL MANAGER WITH THE 990 PREPARERS. Form 990, Part VI, Line 12c Conflict of interest policy 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 THEN DETERMINE IF THERE IS A CONFLICT. A PERSONAL INTEREST IS DEFINED AS WHETHER A TRUSTEE OR IMMEDIATE RELATIVE OR RESIDENT IN THE SAME HOUSEHOLD, OR AN ORGANIZATION IN WHICH SUCH PERSONS WORK OR SERVE IN A FIDUCIARY CAPACITY, WOULD HAVE SIGNFICANT 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, Line 15a Process to establish compensation of top management official 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, Line 19 Required documents available to the public THE AUDIT REPORT AND CORPORATION FOR PUBLIC BROADCASTING REQUIRED ANNUAL FINANCIAL REPORT ARE BOTH ON KPCW'S WEBSITE. Should the public require any materials not found on KPCW's website, they may be made available upon request.