2025-09-23T13:16:05+00:00 2024-12-31 440160260 Forvis Mazars LLP 1201 Walnut Street Suite 1700 Kansas City MO 641062246 990 2024-01-01 431431613 Community Broadcasting Inc COMM 9136427770 10550 BARKLEY STREET STE 100 OVERLAND PARK KS 66212 RICHARD P BOTT II VICE PRESIDENT 2025-09-23 true Michael Engle P00482834 8162216300 2024-11-15 2024 2025-03-06 01:10:19Z RICHARD P BOTT II 10550 BARKLEY STREET STE 100 OVERLAND PARK KS 66212 3168078 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 5 0 96510 86791 0 2633798 2980493 76232 44158 125720 102173 2835750 3126824 0 0 291648 403632 0 0 2504765 2785229 2796413 3188861 39337 -62037 10232429 10325731 2955900 2863639 7276529 7462092 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 2780102 0 2980493 COMMUNITY BROADCASTING, INC. OWNS AND OPERATES 105 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. 2780102 false 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 false false true true false false false true 68 0 true 5 true true true false false false false false false false X 3 0 true false false false false false false true true false false false true true true true true true false 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 149801 10562 RICHARD P BOTT II VICE-PRESIDENT/DIRECTOR 1.0 39.0 X X 0 184647 26468 SHERLEY BOTT SECRETARY/TREASURER/DIRECTOR 1.0 39.0 X X 0 62444 10562 NANCY J ESLINGER CFO 1.0 39.0 X 0 181551 13941 0 578443 61533 0 false true false BROADCAST COMMUNICATIONS ENGINEERING 23118 PARADISE DRIVE LEBANON MO 65536 ENGINEERING SERVICES 121508 1 0 0 0 0 0 0 0 0 NETWORK AFFILIATION AGREEMENT REVENUE 515100 2980493 2980493 0 0 0 0 2980493 137764 41254 0 96510 96510 96510 44157 0 44157 44158 44158 0 MISCELLANEOUS REVENUE 900099 5663 5663 0 0 0 0 5663 3126824 2980493 96510 49821 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 299561 141911 157650 0 4947 1228 3719 0 68564 25687 42877 0 30560 11256 19304 0 0 0 0 0 55181 55181 0 8400 0 8400 0 0 0 0 0 0 0 0 0 0 0 364458 364458 0 0 0 0 0 0 66030 62565 3465 0 4468 0 4468 0 74515 74515 0 0 1801544 1801544 0 0 2491 653 1838 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 258146 258146 0 0 85857 85857 0 TAXES & LICENSES 38010 16171 21839 0 PROVISION FOR INCOME TAXES 21968 21968 0 0 REPAIRS & MAINTENANCE 13 13 0 4148 0 4148 0 3188861 2780102 408759 0 0 0 0 0 400003 255621 0 0 20038 1425 0 0 0 0 0 0 0 0 60149 41336 11154596 9105694 1738820 2048902 0 0 0 5122824 5167817 2890595 2810630 10232429 10325731 56904 147284 0 0 8264 8497 0 0 0 0 0 0 94499 0 0 0 2796233 2707858 2955900 2863639 X 7276529 7462092 0 0 0 0 0 0 0 0 7276529 7462092 10232429 10325731 X -62037 247600 X false true true false 246479 246479 1051669 562228 489441 26318 20824 5494 9600249 8392718 1207531 229881 129924 99957 2048902 DEPOSITS 13526 INTERCOMPANY RECEIVABLE 175756 RIGHT-OF-USE ASSETS 2615680 INCOME TAX RECEIVABLE 5668 2810630 Federal Income Taxes OPERATING LEASE LIABILTY 2707858 2707858 0 0 0 0 0 0 0 0 0 0 0 0 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 184647 0 0 0 0 0 11730 0 14738 0 211115 0 0 RICHARD P BOTT PRESIDENT/DIRECTOR 0 77680 0 0 0 72121 0 0 0 10562 0 160363 0 0 NANCY J ESLINGER CFO 0 181551 0 0 0 0 0 0 0 13941 0 195492 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, NANCY J. ESLINGER, 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 FEES - Total Expense: 364458, Program Service Expense: 364458, 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 - 247600; 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