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← PARTNERS FOR CHRISTIAN MEDIA INC

Form 990 for tax year 2024

Filed by PARTNERS FOR CHRISTIAN MEDIA INC.

Totals

Total revenue
$2,881,711
Total expenses
$2,964,964
Contributions and grants received
$1,428,069
Grants paid
$11,400
Program service revenue
$1,510,528
Investment income
$17,889
Other revenue
-$74,775
Total assets, end of year
$2,872,130
Total liabilities, end of year
$866,647
Net assets or fund balances, end of year
$2,005,483
Program services expenses (Part IX)
$2,123,681
Management and general expenses
$698,032
Fundraising expenses
$143,251
Program service expenses (Part III)
$2,123,681

Program services were 71.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $1,428,069

  • 2a · Program service revenue: ADVERTISING

    total $735,851 · related or exempt $735,851

  • 2b · Program service revenue: BARTER INCOME

    total $418,000 · related or exempt $418,000

  • 2c · Program service revenue: SPONSORSHIP

    total $356,677 · related or exempt $356,677

  • 3 · Investment income

    total $17,889 · excluded $17,889

  • 8a · Fundraising events: gross income

    $317,009

  • 8b · Fundraising events: direct expenses

    $409,315

  • 8c · Net income from fundraising events

    total -$92,306 · excluded -$92,306

  • 11a · Other revenue: OTHER INCOME

    total $13,329 · related or exempt $13,329

  • 11b · Other revenue: RENTAL INCOME

    total $3,775 · related or exempt $3,775

  • 11c · Other revenue: JRADIO SUBSCRIPTIONS

    total $398 · related or exempt $398

  • 11d · All other revenue

    total $29 · related or exempt $29

  • 11e · Other revenue, total

    $17,531

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $11,400 · program services $11,400

  • 5 · Compensation of officers, directors and key employees

    total $446,938 · program services $281,571 · management and general $143,020 · fundraising $22,347

  • 7 · Other salaries and wages

    total $1,114,215 · program services $701,955 · management and general $356,549 · fundraising $55,711

  • 10 · Payroll taxes

    total $102,791 · program services $64,757 · management and general $32,895 · fundraising $5,139

  • 11g · Fees: other

    total $28,338 · program services $14,169 · management and general $14,169

  • 12 · Advertising and promotion

    total $267,758 · program services $267,758

  • 13 · Office expenses

    total $91,966 · program services $91,966

  • 16 · Occupancy

    total $140,613 · program services $132,176 · management and general $5,625 · fundraising $2,812

  • 17 · Travel

    total $24,025 · program services $19,220 · management and general $2,402 · fundraising $2,403

  • 20 · Interest

    total $11,135 · program services $11,135

  • 22 · Depreciation, depletion and amortization

    total $32,168 · program services $13,511 · management and general $18,657

  • 23 · Insurance

    total $63,226 · program services $63,226

  • 24a · Other expenses: PROGRAMMING SERVICES &

    total $181,994 · program services $181,994

  • 24b · Other expenses: CONTRACT SERVICES

    total $111,367 · program services $83,525 · management and general $27,842

  • 24c · Other expenses: TELEPHONE

    total $74,066 · program services $42,958 · management and general $25,183 · fundraising $5,925

  • 24d · Other expenses: MEALS

    total $51,522 · program services $23,185 · management and general $20,609 · fundraising $7,728

  • 24e · All other expenses

    total $211,442 · program services $119,175 · management and general $51,081 · fundraising $41,186

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $731,600 · end of year $675,863

  • 3 · Pledges and grants receivable

    beginning of year $350 · end of year $350

  • 4 · Accounts receivable

    beginning of year $151,247 · end of year $125,398

  • 9 · Prepaid expenses and deferred charges

    beginning of year $50,316 · end of year $75,967

  • 10a · Land, buildings and equipment: cost or other basis

    $1,208,549

  • 10b · Land, buildings and equipment: accumulated depreciation

    $667,109

  • 10c · Land, buildings and equipment, net

    beginning of year $543,817 · end of year $541,440

  • 11 · Investments: publicly traded securities

    beginning of year $832 · end of year $832

  • 14 · Intangible assets

    beginning of year $1,032,848 · end of year $1,032,848

  • 15 · Other assets

    beginning of year $546,771 · end of year $419,432

  • 17 · Accounts payable and accrued expenses

    beginning of year $133,221 · end of year $111,421

  • 19 · Deferred revenue

    beginning of year $27,218 · end of year $110,844

  • 23 · Secured mortgages and notes payable

    beginning of year $264,223 · end of year $227,334

  • 25 · Other liabilities

    beginning of year $544,383 · end of year $417,048

  • 27 · Net assets without donor restrictions

    beginning of year $1,996,235 · end of year $1,871,760

  • 28 · Net assets with donor restrictions

    beginning of year $92,501 · end of year $133,723

Mission and programs · 2024

Mission

TO PROVIDE THE GREATER CHATTANOOGA AREA WITH CHRISTIAN RADIO STATION AND A CHRISTIAN MUSIC FESTIVAL ALONG WITH ONLINE MINISTRIES THAT POINT PEOPLE TO JESUS CHRIST.

Activities or mission (Part I)

TO PROVIDE THE GREATER CHATTANOOGA AREA WITH A COMTEMPORARY CHRISTIAN RADIO STATION THAT SPREADS THE GOSPEL AND ENCOURAGES AND EXHORTS CHRISTIANS.

  • PROVIDES CHRISTIAN MUSIC AND MINISTRY VIA RADIO ON 102.7 FM.PROVIDES CHRISTIAN MUSIC AND MINSITRY VIA RADIO ON 103.1 FM.PROVIDES CHRISTIAN MUSIC AND MINISTRY VIA THE ANNUAL J-FEST (CHRISTIAN MUSIC FESTIVAL).PROVIDES CHRISTIAN MUSIC AND MINISTRY VIA RADIO ON THE JRADIO STREAMING PLATFORM.PROVIDES AND DISTRIBUTES VIDEO TESTIMONY MINISTRIES WITH COMEONLETSGO.

    Expenses $2,123,681 · Grants $11,400 · Revenue $1,528,059

As filed on the 2024 return.

Listed in Part VII

  • Robert H Lubell

    DIRECTOR

    Total calculated
    $251,301
    From this org
    $251,301
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $203,301
    Bonus
    $0
    Other
    $48,000
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $251,301

  • Jimmy Dupree

    DIRECTOR AND SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Dean Arnold

    DIRECTOR

    Total calculated
    $47,320
    From this org
    $47,320
    From related orgs
    $0
    Other
    $0
    Hours/week
    28

  • Patrick Horne

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Todd Plain

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Justin Wade

    PRESIDENT

    Total calculated
    $148,317
    From this org
    $148,317
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
13 May 2025
IRS schema version
2024v5.1
Source object
202501349349307805

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