2026-02-13T12:55:48-05:00 2025-06-30 232426656 BUCKNO LISICKY & COMPANY PC 645 HAMILTON ST SUITE 204 ALLENTOWN PA 18101 990 2024-07-01 232354475 LEHIGH VALLEY COMMUNITY BROADCASTERS ASSOCIATION INC LEHI 6106948100 301 BROADWAY SUITE 200B BETHLEHEM PA 18015 MARGARET MCCONNELL EXECUTIVE DIRECTOR 6106948100 2026-02-13 true false CHRIS BETLEY P02294249 6108218580 2026-02-13 2024 2025-03-06 01:10:19Z MARGARET MCCONNELL 677032 false X WWW.WDIY.ORG X 1994 PA OPERATION OF A PUBLIC RADIO STATION, WDIY-FM 88.1, AS A COMMUNITY-RUN PUBLIC RADIO STATION AND TO PROMOTE COMMUNITY ACCESS TO AND INVOLVEMENT IN PUBLIC RADIO. 11 11 9 156 0 483937 501691 161268 159595 7791 14328 -6823 -12626 646173 662988 0 0 396626 389959 0 197625 334202 343586 730828 733545 -84655 -70557 659413 621696 137186 136821 522227 484875 OPERATION OF A PUBLIC RADIO STATION, WDIY-FM 88.1, AS A COMMUNITY-RUN PUBLIC RADIO STATION AND TO PROMOTE COMMUNITY ACCESS TO AND INVOLVEMENT IN PUBLIC RADIO. false false 249605 159595 PROGRAMMING AND PRODUCTION - THIS ACHIEVEMENT INCLUDES PRODUCTION AND/OR ACQUISITION OF PROGRAMMING AND CONDUCTING PROGRAM OPERATIONS. 132918 BROADCASTING AND ENGINEERING - THIS ACHIEVEMENT INCLUDES PROGRAM TRANSMISSION, INTERCONNECTION AND ENGINEERING. PROGRAM INFORMATION AND PROMOTION - THIS ACHIEVEMENT CONSISTS OF INFORMING THE LISTENING PUBLIC OF SPECIFIC AVAILABLE PROGRAM SERVICE. 382523 true true false false false false false false false true true false false true true false 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 16 0 9 true false false false false false false false false false false false false false false X 11 11 false false false false false false false true true false false false true true true true true true true false PA X MARGARET MCCONNELL 6106948100 301 BROADWAY BETHLEHEM PA 18015 SCOTT DAMS PRESIDENT 4.00 X 0 0 0 KEVIN NADOLSKI VICE PRESIDE 4.00 X 0 0 0 KAMRAN AFSHAR 2ND VICE PRE 4.00 X 0 0 0 SHANE MCGEE TREASURER 4.00 X 0 0 0 SHARON ETTINGER BOARD MEMBER 2.00 X 0 0 0 JAMES RICK WEAVER BOARD MEMBER 2.00 X 0 0 0 AUREA ORTIZ BOARD MEMBER 2.00 X X 0 0 0 MARALEEN SHIELDS BOARD MEMBER 2.00 X 0 0 0 SUNNY GHAI BOARD MEMBER 2.00 X 0 0 0 MELODY BRADFORD BOARD MEMBER 2.00 X 0 0 0 LAURA MCHUGH BOARD MEMBER 2.00 X 0 0 0 MARGARET MCCONNELL EXECUTIVE DI 40.00 X 73558 0 0 73558 false false false 21411 123787 356493 501691 PROGRAM UNDERWRITING 900099 159595 159595 159595 8704 8704 5747 123 5747 -123 5624 5624 21411 13921 -13921 -13921 MISCELLANEOUS REVENUE 541800 1295 1295 1295 662988 166514 -5217 73558 33101 18390 22067 234118 105353 58529 70236 54699 24614 13675 16410 27584 12413 6896 8275 4981 4981 16450 16450 45544 20495 11386 13663 8028 3613 2007 2408 51877 23345 12969 15563 4171 1877 1042 1252 8994 4047 2249 2698 16060 7227 4015 4818 BROADCAST EXPENSE 132918 132918 PROMOTIONAL EXEPNSES 21092 21092 CREDIT CARD CHARGES 11546 11546 TELEPHONE 9098 4094 2275 2729 12827 4445 3514 4868 733545 382523 153397 197625 16868 40844 13593 23722 12776 18047 510120 460107 56367 50013 440681 431680 119128 57390 659413 621696 26027 36959 6233 7979 104926 91883 137186 136821 X 509772 461148 12455 23727 522227 484875 659413 621696 -70557 33205 X true false true false X 617510 411307 401641 479634 480280 2390372 617510 411307 401641 479634 480280 2390372 2390372 3111 5060 4479 8364 8452 29466 444 3273 7490 11207 2559 3439 1650 1295 8943 2439988 796874 0.97970 0.98440 X PART II, LINE 10 MISCELLANEOUS INCOME 8,943 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12455 1552 -281 13726 11251 1454 -250 12455 10411 1090 -250 11251 12983 -1322 -1000 -250 10411 9577 3569 -163 12983 1.00000 false false 61438 460107 -398669 406199 406199 42483 42483 50013 RIGHT OF USE ASSETS NET OF AMORT 41599 CASH RESTRICTE FOR LONG-TERM PURPOSE 13727 SECURITY DEPOSITS 2064 57390 LINE OF CREDIT 49967 LEASE LIABILITY 41916 91883 998829 33205 302636 335841 662988 662988 1036181 302636 302636 733545 733545 SCHEDULE D, PAGE 2, PART V, LINE 4 FUND ESTABLISHED TO PROVIDE FUNDING FOR VARIOUS ACTIVITIES CONSISTENT WITH THE MISSION OF WDIY. WDIY MEMBERSHIP 11000 11000 6625 RADIO BIRTHDAY 10411 10411 7296 21411 21411 13921 13921 -13921 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 WAS REVIEWED BY THE ORGANIZATION'S BOARD OF DIRECTORS BEFORE ITS FILING. FORM 990, PAGE 6, PART VI, LINE 12C WHENEVER THERE IS REASON TO BELIEVE THAT AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST EXISTS BETWEEN THE LVCBA AND AN INTERESTED PARTY, THE BOARD OF DIRECTORS SHALL MAKE PROMPT DETERMINATION OF AN EFFECTIVE ORGANIZATION RESPONSE. THE EXECUTIVE DIRECTOR SHALL REPORT TO THE EXECUTIVE COMMITTEE OF THE BOARD ANY ACTUAL OR POTENTIAL CONFLICT INVOLVING AN EMPLOYEE OR DIRECTOR OF THE LVCBA AND SHALL BE GUIDED BY THE EXECUTIVE COMMITTEE IN DEVELOPING AND IMPLEMENTING PROMPT EFFECTIVE RESPONSE. WHENEVER THE BOARD OF DIRECTORS MAKES SUCH DETERMINATION, MINUTES OF THE APPLICABLE BOARD MEETING SHALL REFLECT: PERTINENT DETAIL OF THE CONFLICT DISCLOSURE. THE VOTE TAKEN (INCLUSIVE OF ANY ABSTENTIONS). IMPLEMENTATION STEPS DESIGNED TO RESOLVE THE CONFLICT. SHOULD THE BOARD OF DIRECTORS HAVE REASON TO BELIEVE THAT AN INTERESTED PARTY HAS FAILED TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT, THE PRESIDENT OF THE BOARD OF DIRECTORS SHALL INFORM THE PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD THE PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF SUCH EXPLANATION IS UNSATISFACTORY TO THE BOARD OF DIRECTORS, THEY SHALL MAKE PROMPT DETERMINATION OF AN EFFECTIVE ORGANIZATION RESPONSE. FORM 990, PAGE 6, PART VI, LINE 15A CHANGES IN EXECUTIVE DIRECTOR COMPENSATION MUST BE APPROVED BY THE LVCBA BOARD OF DIRECTORS IN ADVANCE OF ANY PAYMENT MADE. THE PRESIDENT OF THE LVCBA BOARD OF DIRECTORS SHALL INSURE THAT ALL DEBATE CONCERNING THE MATTER IS STRICTLY CONFINED TO BOARD DIRECTORS WHO DO NOT HAVE CONFLICTS OF INTEREST (I.E., NEITHER THE EXECUTIVE DIRECTOR, NOR HIS/HER FAMILY MEMBERS, SHALL BE PRESENT DURING SUCH DEBATE.) WHEN CONSIDERING ED COMPENSATION, THE LVCBA BOARD OF DIRECTORS SHALL RELY ON COMPARABILITY DATA DEMONSTRATION THE FAIR MARKET VALUE OF THE COMPENSATION IN QUESTION. SUCH DATA MAY INCLUDE, BUT IS NOT LIMITED TO: A) EXPERT COMPENSATION STUDY BY AN INDEPENDENT FIRM; B) COMPARATIVE COMPENSATION FOR POSITIONS IN SIMILAR ORGANIZATIONS; C) DOCUMENTED TELEPHONE CALLS ABOUT SIMILAR POSITIONS IN BOTH NONPROFIT AND PROFIT ORGANIZATIONS; AND D) INFORMATION OBTAINED FROM IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. THE PRESIDENT OF THE LVCBA BOARD OF DIRECTORS SHALL DIRECT THE FOLLOWING INFORMATION TO BE INCLUDED IN PERTINENT BOARD OF DIRECTORS MEETING MINUTES: A) THE TERMS OF THE COMPENSATION AND THE DATE APPROVED BY THE BOARD; B) THE NAMES OFTHE DIRECTORS PRESENT DURING THE DEBATE; C) THE NAMES OF THE DIRECTORS WHO CAST VOTES; D THE COMPARABILITY DATA USED FOR BENCHMARKING PURPOSES. FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS OR DIRECTORS AND DOES NOT HAVE (BY DEFINITION)ANY OTHER KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 COPIES OF GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC ON REQUEST.