Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
WORD RADIO EDUCATIONAL FOUNDATION
Employer identification number
02-0453691
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here........................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2012 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2012.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2011.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2011.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
78,164
87,172
154,276
157,585
126,150
603,347
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
0
0
0
0
0
0
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
0
0
0
0
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
0
0
0
0
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
0
0
0
0
0
6
Total. Add lines 1 through 5.
78,164
87,172
154,276
157,585
126,150
603,347
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
0
0
0
0
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
0
0
0
0
0
c
Add lines 7a and 7b..
0
0
0
0
0
0
8
Public support (Subtract line 7c from line 6.)
603,347
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
9
Amounts from line 6...
78,164
87,172
154,276
157,585
126,150
603,347
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
172
13
2
5
31
223
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
0
0
0
0
0
c
Add lines 10a and 10b.
172
13
2
5
31
223
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
0
0
0
0
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
0
0
0
0
0
0
13
Total support. (Add lines 9, 10c, 11, and 12.)..
78,336
87,185
154,278
157,590
126,181
603,570
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2012 (line 8, column (f) divided by line 13, column (f))
.........
15
99.963 %
16
Public support percentage from 2011 Schedule A, Part III, line 15
...............
16
99.94 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f))
......
17
0.037 %
18
Investment income percentage from 2011 Schedule A, Part III, line 17
.............
18
0.06 %
19a
33 1/3% support tests—2012.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2011.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information.
Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2012
Additional Data
Software ID:
12000197
Software Version:
v1.00
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
WORD RADIO EDUCATIONAL FOUNDATION
Employer identification number
02-0453691
Identifier
Return Reference
Explanation
F99Z_P01_S00_L12
Form 990-EZ, Part I, Line 12
Line 12 includes a salary of $7280 to Sharon Malone, Operations Manager and wife of WREF Board Chairman and President, Ronald Malone, employee compensation to Sharon Malone of $3600 for studio rent at 2 Ridge Road, New Durham, NH, wages to office staff of $2,617 and company contributions to FICA, Medicare and NH-UC of $846 for all employees.
F99Z_P01_S00_L14
Form 990-EZ, Part I, Line 14
Word Radio Educational Foundation operates four FM broadcast stations - WSEW, WRKJ, WMTP and WMEK. To operate these stations, WREF maintains transmitter facilities in Gorham, Kennebunkport, and Sanford, Maine, North Conway, New Hampshire, and office/studio facilities in New Durham, New Hampshire. All utilities and tower site fees are included in this figure.
F99Z_P01_S00_L16
Form 990-EZ, Part I, Line 16
Description;Amount^Bank Charges;1111|Broadcast Expenses and Fees;11993|Business Expenses;3756|Depreciation;31003|Insurance - Genl Liability and Workers Comp;5868|Interest;581|Operations;11937^Total;66249^
F99Z_P02_S00_L24
Form 990-EZ, Part II, Line 24
Description;EOY Amount^Fixed Assets - Equipment and Facilities;190413|Undeposited Funds;2079|Refunds Reimbursements Due;738^Total;193230^
Word Radio Educational Foundation was organized to provide a platform to establish non-commercial educational Christian radio broadcasting to communities within the reach of its radio broadcasting facilities which would proclaim the Gospel of Jesus Christ and teach Judeo Christian principles for life. Word Radio continues its outreach through WSEW 88.7 FM broadcasting from Sanford, Maine, to points in southern Maine, seacoast and inner regions of New Hampshire, and northeastern Massachusetts along the I-95 corridor to Boston. Word Radio brings together its three other radio stations in a separate but similar format as Community Life Radio, operating WRKJ 88.5 FM in Gorham, Maine, reaching into the Westbrook-Portland area, WMTP 91.1 FM to the Mount Washington Valley region, continues to develop WMEK 88.3 FM in Kennebunkport, Maine. Funding to support the ministry of Word Radio and its broadcasting outlets comes through the generosity of individual donors, participation by program producers, and partnerships with churches, ministries and interested businesses that share the goal of providing Christian programming to their communities. A Christmas Gifts and Year End Giving Campaign was undertaken in November and December by on-air spots and updates with $21,000 Without any disruption in broadcasting daily format this was gratefully received and we give thanks to a small base of regular supporters and many donors who respond when prompted by God to do so and we receive His provision through them. Because our listeners also support many of the programs heard on Word Radio and Community Life Radio, their contributions help to continue the excellent biblical teaching heard each day on the stations. Because many program producers share back with the stations by returning a percentage of the donations directly attributable to the listeners of the radio stations, then there is again a broad base of supporters who give indirectly as well to the work of Christian broadcasting heard on all of our stations. There is also a base of impact partners who participate in the financial support and includes churches, ministries and Christian businesses who believe in the eternal effect of broadcasting the Word of God over the airwaves. The 24-hour format of radio broadcasting presented by Word Radio via WSEW, and on Community Life Radio - WRKJ and WMTP, continues to be primarily religious, utilizing, for the most part, national programs produced by Christian program producers and Christian organizations and churches. The 24-hour format of WSEW continues to be available for streaming from the internet. To reach the spiritual needs of listeners, Biblical instruction has been abundant in the form of sermons, dramas and special programming from a variety of speakers and program producers. Many programs aired on all stations are evangelistic in nature, but all programs faithfully present the written Word of God to the listeners of all Word Radio stations. To assist listeners in being informed about the culture and community, listeners have been treated to conservative, Christian world-view talk shows on relevant subjects with opportunities for listeners to call in with comments and/or questions. This has included Point of View Radio Talk Show Monday to Friday afternoons aired live on WSEW 88.7 and by recording on WRKJ-WMTP, In the Market each weekday with Janet Parshall brings current events and many timely topics to the listeners who can also participate by calling on topics of their interest. Midday Connection on WRKJ-WMTP is aired each weekday afternoon bringing relevant topics primarily to women in the listening audience. Magazine format programs provided relevant spiritual and motivational topics for individuals and families alike, including Dr. James Dobson's Family Talk, Focus on the Family, Haven Today, and Songtime USA. Saturday magazine format programs include Building Relationships with Dr. Gary Smalley , Songtime USA from Cape Cod airing twice daily on both formats, and Breakpoint from the Charles Colson Center. World Magazine continues to provide their weekly one hour program heard on all the stations at least once each weekend, and also has daily short feature news segments. Straight Talk USA with host Tom Zimmerman is aired two times a week on Community Life Radio providing to the listeners commentary about happenings in the State of Maine and the nation. Inspirational music aired from 1 AM to 5 AM on WSEW, WRKJ and WMTP as an outreach to the working audience as well as the awake and awakening audience. Late Saturday afternoons and evenings were devoted to music of varying genres, from Christian oldies, to classic oldies, the Pat Boone show, bluegrass, a locally produced daily devotional and music program and contemporary Indie style. Sunday programming included music for varying tastes, such as choral presentations by the National Christian Choir, the classic Sounds of Joy, the Gaither Homecoming and more Christian oldies. WRKJ- WMTP aired a greater percentage of locally originated Christian music than WSEW during its broadcast day throughout this year. Locally produced music hour featuring the 'music of your life' aired on WRKJ and WMTP each weekday morning. Moody Broadcasting Network upgraded their delivery system and a new piece of equipment was purchased to make it possible to store forward programming files as well as integrate with the AMB-OS delivery system of programming files. Installation was completed on the STL delivery system of the broadcast signal to WRKJ from the studio link via the Sanford facility and on to the Gorham site. The project for the redundant operation of WSEW 88.7 FM was well implemented with a new back up transmitter and a switching project moving towards completion. Local area hourly weather forecasts and national news broadcasts are provided in the 24/7 format of all stations. A calendar of community events is aired twice daily on WSEW and is unique to the Word Radio listening audience. It is offered free of charge to other non-profit organizations in the listening areas. Public service announcements rotate through the daily schedule of WRKJ-WMTP. WSEW, WRKJ and WMTP are active participants in the Emergency Alert System as EAS broadcast outlets and broadcast all regularly required tests and remains technically ready and able to provide all broadcasting services during an actual emergency. The social community can stay connected to Word Radio via its website www.wordradio.net and the Facebook page of WSEW 88.7 FM Through the outreach of the Word Radio station facilities, many listeners have been, and will continue to be, touched by the powerful preaching of God's Word, the inspiring messages and music, and for the interested listener, tuning in the for the first time, an intriguing introduction into the Gospel of Jesus Christ, His love, mercy and grace and the precepts of Christianity. A continued attention to the reliable delivery of the broadcast signal will be given in the coming months, with equipment upgrades, signal delivery via studio link transmission, and continued resources to provide the quality Christian programming heard 24/7
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.