2024-05-15T11:31:00-04:00 2023-12-31 750767305 AXLEY & RODE LLP PO BOX 1388 LUFKIN TX 759021388 990 2023-01-01 752099450 LUFKIN EDUCATIONAL BROADCASTING LUFK 9366395673 PO BOX 151340 LUFKIN TX 759151340 MICHELLE ROSS PRESIDENT 9366395673 2024-05-14 true MICHELLE ROSS XXX-XX-XXXX true TONY L MCGOWEN PC CPA P00058493 9366346621 2024-05-14 2023 2023-04-26 12:10:37Z MICHELLE ROSS PO BOX 151340 LUFKIN TX 75915 1073086 false X KSWP.ORG; KAVX.ORG X 1983 TX SERVE OTHERS, SHARE HOPE, AND CONNECT PEOPLE TO A REAL & LOVING GOD THROUGH ON-AIR BROADCASTING, COMMUNITY RESEARCH, AND PRAYER INITIATIVES. 7 5 14 75 21900 4900 1096164 1049239 0 450 1947 13839 21900 1110453 1073086 0 0 473092 453933 0 95246 728113 733830 1201205 1187763 -90752 -114677 1699282 1537233 866675 819303 832607 717930 X THE MINISTRY OF LEBF, INC. (KSWP/KAVX) INSPIRE LIVES FOR CHRIST AND HAS SINCE 1985. OUR MISSION: SERVE OTHERS, SHARE HOPE, AND CONNECT TO A REAL & LOVING GOD. WE ACHIEVE THE MISSION VIA ON-AIR BROADCASTING, INTERNET BROADCASTING, COMMUNITY OUTREACH, AND PRAYER INITIATIVES. BECAUSE WE ARE LISTENER-SUPPORTED, WE CONCENTRATE ON CREATING AND SHARING PROGRAMMING WHICH MINISTERS TO AND ENCOURAGES OUR LISTENERS. OUR PROGRAMMING IS DESIGNED TO FILL THE AIRWAVES (TRADITIONAL AND DIGITAL) WITH MESSAGES OF REAL FAITH, HOPE, AND LOVE IN JESUS AND TO PROVIDE METHODS & OPPORTUNITY FOR LISTENERS TO CONNECT TO EACH OTHER AND THE COMMUNITY. DURING THE FISCAL YEAR, ENDING DECEMBER 31, 2022, OUR PROGRAMS UTILIZED VOLUNTEERS GIVING HOURS OF THEIR TIME IN VARIOUS ROLES THROUGHOUT THE YEAR OF KSWP/KAVX BROADCASTING. WHILE OUR BROADCASTING STATIONS, KSWP/KAVX, HAVE DIFFERENT CHRISTIAN MUSIC & TALK FORMATS, BOTH SHARE CONTENT, AND MESSAGES OF LOVE, HOPE & FAITH IN RELATIONSHIP WITH JESUS CHRIST. BOTH KSWP AND false false 936216 THROUGHOUT THE YEAR KSWP & KAVX BROADCASTING. WHILE OUR BROADCASTING STATIONS, KSWP/KAVX, HAVE DIFFERENT CHRISTIAN MUSIC/TALK PROGRAMS/MINISTRY FORMATS, BOTH SHARE CONTENT AND MESSAGING OF HOPE FOUND IN RELATIONSHIP WITH JESUS CHRIST. WEB STREAMING (KSWP.ORG AND KAVX.ORG) AND MOBILE APPS PROVIDE A WAY FOR PEOPLE TO LISTEN ANYWHERE IN THE WORLD ON ANY DEVICE WITH INTERNET ACCESS. CALLS, EMAILS, AND SOCIAL MEDIA POSTS COME FROM ALL OVER THE WORLD WITH PEOPLE LISTENING AND SHARING HOW MUCH ENCOURAGEMENT AND HOPE THE MINISTRY HAS GIVEN THEM. THE SEMI-ANNUAL NEWSLETTER SERVES AS AN EDUCATIONAL OUTREACH. THE EDUCATIONAL CONTENT ON THE KSWP AND KAVX WEBSITES AND NUMEROUS SOCIAL MEDIA CHANNELS ALSO HELPS TO CONNECT WITH COMMUNITIES AND CONNECT TO MORE PEOPLE. WE ARE COMMITTED TO GIVING BACK TO THE COMMUNITY AND BUILDING UNITY IN THE BODY OF CHRIST THROUGH COMMUNITY OUTREACH EFFORTS. AS THE VOICE FOR CHRIST AND CHRISTIAN MUSIC FOR THE FAMILY, WE RAISE AWARENESS, RALLY SUPPORT, AND CONNECT PEOPLE TO GOD, LOCAL MINISTRIES AND CHARITABLE ORGANIZATIONS VIA THE KSWP/KAVX PRAYER MINISTRY. AT KSWP/KAVX, WE BELIEVE GOD ANSWERS PRAYERS AND PROVIDES OPPORTUNITIES TO LISTENERS TO BOTH RECEIVE PRAYER AND TO PRAY FOR OTHERS. 936216 true false false false false false false false false false true false false false true false false false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 5 0 false 14 true true true false false false false false false false X 7 5 true false false false false false false true true false false true true true true true true true true false X X RICI SMITH 9366303277 PO BOX 151340 LUFKIN TX 759151340 MICHELLE ROSS PRESIDENT 40.00 X X 83305 0 0 ALVIN ROSS VICE PRESIDE 5.00 X X 7431 0 0 TWILA BERTRAND BOARD MEMBER 1.00 X 0 0 0 KEITH DREWERY BOARD MEMBER 1.00 X 0 0 0 MICHAEL GRIFFITHS BOARD MEMBER 1.00 X 0 0 0 RON ROSE SECRETARY 1.00 X X 0 0 0 ROGER SANDERS TREASURER 1.00 X X 0 0 0 90736 false false false 216894 832345 54830 1049239 1947 1947 216894 TOWER SPACE RENTAL 900099 21900 21900 21900 1073086 21900 1947 90736 80548 10188 274158 186499 50546 37113 59507 38538 16107 4862 29532 21734 4918 2880 15548 15548 65315 47480 5146 12689 47482 47482 25028 11718 8091 5219 20773 14002 2040 4731 9647 9647 32669 29789 1920 960 11539 6544 1494 3501 7154 7126 28 37933 37933 154445 154445 36769 36424 345 IN-KIND 54830 54830 SHARE-A-THON EXPENSES 41552 22048 19504 BANK & CREDIT CARD FEES 31182 31182 UTILITIES - TRANSM 28943 28943 113021 100486 8748 3787 1187763 936216 156301 95246 128431 94460 15097 9111 2730508 1336243 1533400 1394265 33651 20500 3800 3800 1699282 1537233 250 595 866425 818708 866675 819303 X 832607 697430 20500 832607 717930 1699282 1537233 -114677 X false false false X 979347 999825 1137304 1096164 1049239 5261879 979347 999825 1137304 1096164 1049239 5261879 5261879 1595 1283 889 450 1947 6164 4900 4900 5272943 0.99790 0.99890 X 97088 97088 90068 22462 67606 164694 ASB PROMISSORY NOTE 817711 AFLAC 997 818708 RADIO SHARE-A-T 216894 216894 216894 216894 X 3 54830 false false false FORM 990 - ORGANIZATION'S MISSION THE MINISTRY OF LEBF, INC. (KSWP/KAVX) INSPIRE LIVES FOR CHRIST AND HAS SINCE 1985. OUR MISSION: SERVE OTHERS, SHARE HOPE, AND CONNECT TO A REAL & LOVING GOD. WE ACHIEVE THE MISSION VIA ON-AIR BROADCASTING, INTERNET BROADCASTING, COMMUNITY OUTREACH, AND PRAYER INITIATIVES. BECAUSE WE ARE LISTENER-SUPPORTED, WE CONCENTRATE ON CREATING AND SHARING PROGRAMMING WHICH MINISTERS TO AND ENCOURAGES OUR LISTENERS. OUR PROGRAMMING IS DESIGNED TO FILL THE AIRWAVES (TRADITIONAL AND DIGITAL) WITH MESSAGES OF REAL FAITH, HOPE, AND LOVE IN JESUS AND TO PROVIDE METHODS & OPPORTUNITY FOR LISTENERS TO CONNECT TO EACH OTHER AND THE COMMUNITY. DURING THE FISCAL YEAR, ENDING DECEMBER 31, 2022, OUR PROGRAMS UTILIZED VOLUNTEERS GIVING HOURS OF THEIR TIME IN VARIOUS ROLES THROUGHOUT THE YEAR OF KSWP/KAVX BROADCASTING. WHILE OUR BROADCASTING STATIONS, KSWP/KAVX, HAVE DIFFERENT CHRISTIAN MUSIC & TALK FORMATS, BOTH SHARE CONTENT, AND MESSAGES OF LOVE, HOPE & FAITH IN RELATIONSHIP WITH JESUS CHRIST. BOTH KSWP AND KAVX COVER LUFKIN, NACOGDOCHES AND THE SURROUNDING 13 EAST TEXAS COUNTIES, 3 LOUISIANA PARISHES. WEB STREAMING (KSWP.ORG AND KAVX.ORG), MOBILE APPS AND THE INTERNET PROVIDE WAYS FOR PEOPLE TO LISTEN ANYWHERE IN THE WORLD AND/OR ON ANY DEVICE WITH INTERNET ACCESS. DAILY THE KSWP/KAVX INTERNET SITES, APPS AND WEB PRESENCE MINISTER THE GOSPEL AND REACH LISTENERS IN 13 EAST TEXAS COUNTIES SURROUNDING ANGELINA AND NACOGDOCHES COUNTIES, 65 U.S. CITIES & INTERNATIONALLY LISTENERS IN 198 COUNTRIES FOR CHRIST. CALLS, EMAILS, AND SOCIAL MEDIA POSTS COME FROM ALL OVER THE WORLD WITH PEOPLE SHARING HOW MUCH ENCOURAGEMENT AND HOPE THE MINISTRY GIVES THEM. LEBF, INC. (KSWP/KAVX) PROGRAMS ARE AN INTEGRAL PART OF THE KSWP/KAVX MINISTRY. WE PROVIDE BIBLICALLY BASED EDUCATIONAL PROGRAMMING DESIGNED TO EDUCATE, TRAIN, ENCOURAGE, AND DEVELOP LISTENERS IN AREAS LIKE, FINANCIAL STEWARDSHIP, SPIRITUAL GROWTH AND MATURITY, STRENGTHENING MARRIAGE AND FAMILY RELATIONSHIPS, HEALTH AND WELLNESS, ISSUES IMPACTING CHRISTIAN WORLD VIEWS, ETC. OUR TEAM WORKS IN EVERY MEANS POSSIBLE, ALONGSIDE SEVERAL ORGANIZATIONS AND MENTORS TO DISCOVER CREATIVE WAYS TO MORE FULLY ENGAGE LISTENERS BY IMPROVING OUR ON-AIR SOUND, CONNECT WITH COMMUNITIES, PARTNER WITH GREAT CONCERT EVENTS, AND TRANSFORM OUR CITIES THROUGH PRAYER AND COMMUNITY OUTREACH. KSWP/KAVX CONNECT MORE PEOPLE TO GOD IN REAL, LOVING WAYS ACROSS THE COUNTRY AND AROUND THE WORLD. WE ARE COMMITTED TO GIVING BACK TO THE COMMUNITY AND BUILDING UNITY IN THE BODY OF CHRIST THROUGH COMMUNITY OUTREACH EFFORTS. AS A VOICE FOR CHRIST, WE RAISE AWARENESS, RALLY SUPPORT, AND CONNECT PEOPLE TO A REAL AND LOVING GOD WITH LOCAL MINISTRIES AND CHARITABLE ORGANIZATIONS AT THE KSWP/KAVX PRAYER MINISTRY, WE BELIEVE THAT GOD HEARS AND GOD ANSWERS PRAYERS. WE PROVIDE OPPORTUNITIES TO LISTENERS TO BOTH RECEIVE PRAYER AND TO PRAY FOR OTHERS. EVERY YEAR KSWP & KAVX TERM RECEIVED THOUSANDS OF PRAYER REQUESTS THROUGH OUR VARIOUS PRAYER CHANNELS. WE ALSO SHARE THE MESSAGE OF SALVATION IN OUR SPECIAL FEATURE CALLED NEW LIFE THURSDAY WHERE LISTENERS SHARE HOW GOD CHANGED THEIR LIFE AND ENCOURAGE OTHER LISTENERS TO EXPERIENCE THE SAME. FORM 990, PAGE 2, PART III, LINE 4A THROUGHOUT THE YEAR KSWP & KAVX BROADCASTING. WHILE OUR BROADCASTING STATIONS, KSWP/KAVX, HAVE DIFFERENT CHRISTIAN MUSIC/TALK PROGRAMS/MINISTRY FORMATS, BOTH SHARE CONTENT AND MESSAGING OF HOPE FOUND IN RELATIONSHIP WITH JESUS CHRIST. WEB STREAMING (KSWP.ORG AND KAVX.ORG) AND MOBILE APPS PROVIDE A WAY FOR PEOPLE TO LISTEN ANYWHERE IN THE WORLD ON ANY DEVICE WITH INTERNET ACCESS. CALLS, EMAILS, AND SOCIAL MEDIA POSTS COME FROM ALL OVER THE WORLD WITH PEOPLE LISTENING AND SHARING HOW MUCH ENCOURAGEMENT AND HOPE THE MINISTRY HAS GIVEN THEM. THE SEMI-ANNUAL NEWSLETTER SERVES AS AN EDUCATIONAL OUTREACH. THE EDUCATIONAL CONTENT ON THE KSWP AND KAVX WEBSITES AND NUMEROUS SOCIAL MEDIA CHANNELS ALSO HELPS TO CONNECT WITH COMMUNITIES AND CONNECT TO MORE PEOPLE. WE ARE COMMITTED TO GIVING BACK TO THE COMMUNITY AND BUILDING UNITY IN THE BODY OF CHRIST THROUGH COMMUNITY OUTREACH EFFORTS. AS THE VOICE FOR CHRIST AND CHRISTIAN MUSIC FOR THE FAMILY, WE RAISE AWARENESS, RALLY SUPPORT, AND CONNECT PEOPLE TO GOD, LOCAL MINISTRIES AND CHARITABLE ORGANIZATIONS VIA THE KSWP/KAVX PRAYER MINISTRY. AT KSWP/KAVX, WE BELIEVE GOD ANSWERS PRAYERS AND PROVIDES OPPORTUNITIES TO LISTENERS TO BOTH RECEIVE PRAYER AND TO PRAY FOR OTHERS. FORM 990, PAGE 6, PART VI, LINE 2 AL ROSS MICHELLE ROSS OFFICER OFFICER SPOUSE FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM. UPON COMPLETION, THE RETURN IS REVIEWED BY THE BOOKKEEPER AND THE PRESIDENT/CEO/GM AND TREASURER. UPON THEIR APPROVAL, THE FORM 990 IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING WITH INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD MEMBERS ARE REQUIRED TO ANNUALLY COMPLETE A COMMITMENT FORM THAT INCLUDES A STATEMENT OF CONFLICT OF INTEREST. IN ADDITION, BOARD MEMBERS ARE REQUIRED TO ANNUALLY COMPLETE A CONFLICT OF INTEREST/RELATED PARTY QUESTIONNAIRE. THE BOOKKEEPER CONTINUALLY MONITORS VENDORS FOR COMPLIANCE WITH THE CONFLICT OF INTEREST/RELATED PARTY POLICY. SHOULD A CONFLICT OF INTEREST EXIST, INTERESTED PARTIES ARE REQUIRED TO RECUSE THEMSELVES FROM THE DECISION MAKING PROCESS AND SUBSEQUENT VOTE. FORM 990, PAGE 6, PART VI, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL, AS WELL AS OTHER OFFICERS OR KEY EMPLOYEES INCLUDES AN INDEPENDENT BOARD REVIEW, ALONG WITH COMPARATIVE DATA FROM CHRISTIAN MUSIC BROADCASTERS, INC. AND INCLUDE A CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PAGE 6, PART VI, LINE 15B THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL, AS WELL AS OTHER OFFICERS OR KEY EMPLOYEES INCLUDES AN INDEPENDENT BOARD REVIEW, ALONG WITH COMPARATIVE DATA FROM CHRISTIAN MUSIC BROADCASTERS, INC. AND INCLUDE A CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS.