2025-02-08T17:08:12-06:00 2024-09-30 262350873 CALIBER AUDIT & ATTEST LLP 805 AEROVISTA PLACE SUITE 103 SAN LUIS OBISPO CA 93401 990 2023-10-01 237292203 KCBX INC KCBX 8055498855 4100 VACHELL LANE SAN LUIS OBISPO CA 93401 FRANK LANZONE PRESIDENT/GM 8055498855 2025-02-07 1 1 ELISABETH OWEN P01491944 8058880244 2023 2025-03-06 01:10:19Z FRANK LANZONE 4100 VACHELL LANE SAN LUIS OBISPO CA 93401 2188759 0 X WWW.KCBX.ORG X 1977 CA OPERATION OF A PUBLIC RADIO STATION 8 8 27 540 0 0 1153162 1127915 328704 340255 6260 14768 106934 128863 1595060 1611801 0 0 0 0 767833 838973 0 0 112235 931624 909650 1699457 1748623 -104397 -136822 957685 875190 74659 120813 883026 754377 TO EXIST AS A CULTURAL RESOURCE TO ENLIGHTEN AND ENRICH THE QUALITY OF LIFE FOR THE PEOPLE WITHIN THE LISTENING AREA. 0 0 1399608 340255 PUBLIC RADIO BROADCASTING 1399608 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 37 0 1 27 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X FRANK LANZONE 8055498855 4100 VACHELL LANE SAN LUIS OBISPO CA 93401 ELISABETH SPEROW JD SECRETARY 0.50 X X 0 0 0 DR JAMES R GATES DIRECTOR 0.50 X 0 0 0 FRED GRIFFITH DIRECTOR 0.50 X 0 0 0 STEVE URBANI BOARD CHAIRMAN 2.50 X 0 0 0 KELLY MCCLEARY DIRECTOR 0.50 X 0 0 0 PATRICIA PONCE DIRECTOR 0.50 X 0 0 0 JEANNE POTTER DIRECTOR 0.50 X 0 0 0 JOHNINE TALLEY DIRECTOR 0.50 X 0 0 0 FRANK LANZONE PRESIDENT 40.00 X 105242 0 0 PATTY GABRISCH CHIEF FINANCIAL OFFICER/SE 20.00 X 37399 0 0 142641 0 0 1 0 0 0 0 200102 927813 1127915 PROGRAM UNDERWRITING 900099 340255 340255 340255 14768 14768 701663 576958 124705 124705 DATA SERVICE 541519 4158 4158 4158 1611801 340255 0 143631 142541 61282 75527 5732 637198 500526 95284 41388 59234 44403 11624 3207 28229 8469 19760 90672 90672 80353 64282 12053 4018 21576 20874 527 175 82882 62713 15730 4439 PROGRAMING AND PRODUCT 494879 494879 BANK FEES 46756 23417 31 23308 ALL OTHER EXPENSES 41472 9826 2783 28863 OFFICE SUPPLIES AND POS 12637 10109 1896 632 10194 8156 1565 473 1748623 1399608 236780 112235 127188 249435 371150 273395 14630 5035 27531 39382 287327 26090 897579 674337 71446 223242 44717 54922 11107 0 2589 3689 957685 875190 18868 58523 55791 62290 74659 120813 X 853627 724978 29399 29399 883026 754377 957685 875190 -136822 8173 0 X X 0 1 X 1 0 X 1197229 1424842 1580382 1595061 1611800 7409314 57642 99606 596269 659855 701663 2115035 1254871 1524448 2176651 2254916 2313463 9524349 5000 11555 12957 15156 44668 0 5000 11555 12957 15156 44668 9479681 86 4132 2698 5712 14108 26736 86 4132 2698 5712 14108 26736 264642 516820 330689 334068 344413 1790632 1519599 2045400 2510038 2594696 2671984 11341717 0.83580 0.82430 0.00240 0.00120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 44718 10204 54922 39794 4924 44718 39794 39794 39786 39786 39786 39786 0.46471 0.53529 0 0 122423 86994 35429 775156 587343 187813 223242 ACCRUED PAYROLL 62290 62290 X 1691277 8173 71303 79476 1611801 0 1611801 1819926 71303 71303 1748623 0 1748623 PART V, LINE 4: KCBX TOTAL ENDOWMENT CONSISTS OF ORIGINAL AMOUNT OF $29,399 AND BOARD DESIGNATED AMOUNT OF $25,523. PART X, LINE 2: THE ORGANIZATION'S ACTIVITIES ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA FRANCHISE TAX CODE. SINCE THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX LIABILITY, NO PROVISION IS MADE FOR CURRENT OR DEFERRED INCOME TAX EXPENSE. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION. MANAGEMENT IS NOT AWARE OF ANY TRANSACTIONS THAT WOULD IMPACT THE ORGANIZATION'S TAX-EXEMPT STATUS. FOR THE YEAR ENDED SEPTEMBER 30, 2024 AND 2023, MANAGEMENT OF THE ORGANIZATION IS NOT AWARE OF ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS UNDER THE PRINCIPLES OF THE INCOME TAXES TOPIC OF THE FASB (ASC). THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. ALL TAX EXEMPT ENTITIES ARE SUBJECT TO REVIEW AND AUDIT BY FEDERAL, STATE AND OTHER APPLICABLE AGENCIES. SUCH AGENCIES MAY REVIEW THE TAXABILITY OF UNRELATED BUSINESS INCOME, OR THE QUALIFICATION OF THE TAX-EXEMPT ENTITY UNDER THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES. LIVE OAK MUSIC 688185 688185 117238 87504 128200 238250 MISC FUNDRAISERS 13478 13478 5767 701663 701663 117238 87504 128200 244017 576959 124704 X 113 66487 0 0 1 PART I, COLUMN (B): CONTRIBUTIONS ARE PART OF THE CAR DONATION PROGRAM. PART I, LINE 32B: CONTRIBUTIONS OF CARS ARE PROCESSED BY THIRD PARTY ORGANIZATION THAT SERVES AS AGENT FOR KCBX. AFTER SELLING THE VEHICLE, KCBX RECEIVES THE NET PROCEEDS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY FRANK LANZONE AND THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C IF AN ISSUE IS TO BE DECIDED BY THE BOARD THAT INVOLVES POTENTIAL CONFLICT OF INTEREST FOR A BOARD MEMBER, IT IS THE RESPONSIBILITY OF THE BOARD MEMBER TO IDENTIFY THE POTENTIAL CONFLICT OF INTEREST. THEY WILL ALSO NOT PARTICIPATE IN DISCUSSION OF THE PROGRAM OR MOTION BEING CONSIDERED AND NOT VOTE ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD PERIODICALLY REVIEWS THE CORPORATION FOR PUBLIC BROADCASTING'S ANNUAL SALARY SURVEY OF U.S. PUBLIC RADIO STATIONS RECEIVING GRANTS FROM CPB FOR GUIDANCE IN KEY POSITIONS (I.E. GENERAL MANAGER) FORM 990, PART VI, SECTION C, LINE 19 KCBX WILL MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.