Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 194,018 | 151,287 | 97,245 | 17,657 | 2,516 | 462,723 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 194,018 | 151,287 | 97,245 | 17,657 | 2,516 | 462,723 |
| 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) .. | 0 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 462,723 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 194,018 | 151,287 | 97,245 | 17,657 | 2,516 | 462,723 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 0 | |||||
| 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 VI.).. | 0 | |||||
| 11 | Total support. Add lines 7 through 10 | 462,723 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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 | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| 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. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 23017518 |
| Software Version: | 2023v5.0 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 2 | The State of Nevada Department of Education "silenced and blocked" thousands upon thousands of southern Nevada residents with access to the airwaves on KIOF-LP 97.9 FM since October 2022 (and millions of tri-state potential listeners with access to the airwaves on the transition stations of KVGK-LP 97.9 FM and KJPT 90.1 FM by the end of 2023, also both non-commercial FM radio stations and the reasoning behind LVPR's TAPCU project). The organization went back to get it's $95,200 Emergency Injury Disaster Loan (EIDL) funds our deceased Vice President had assisted with on returning to the U.S. Small Business Administration in June 2020 in good faith because that's what U.S. Navy (Honnorably Discharged) Veterans do if they were believing regulatory changes were coming down the pike that would not lead to government tax payer dependency to operate. Those funds were found to be also needed due to the massive loss of clients to keep KIOF-LP 97.9 FM on the air and serving the Las Vegas, Nevada valley with Emergency Alert System (EAS) services but were also denied by the U.S. Small Business Administration in October 2022. Numerous Congressional inquiries into these matters were opened by Las Vegas Public Radio in 2023 which included our organization's tax returns being submitted to the 118th Congress for use in the Weaponization of Government Committee. The organization also notified Nevada Governor Joe Lombardo on July 12, 2023 with some solutions as well as a meeting with Nevada Lieutenant Governor Stavros Anthony on September 6, 2023 on an action plan to begin getting the federally mandated Emergency Alert System (EAS) services restored for Las Vegas Public Radio. This plan was presented to the Lieutenant Governor during the meeting but by December 31, 2023, Las Vegas Public Radio Inc. was still unable to still carry it's mission and continued to be choked financially by any ability to apply for Corporation for Public Broadcasting (CPB) Radio Community Service Grant funding (Radio CSG) in 2023 or upcoming in 2024, U.S. Small Business Administration (for any emergency loans) and the State of Nevada Department of Education as a previously licensed PBS broadcaster on KIOF-LP/KVGK-LP 97.9 FM and permitted by it's Federal Communications Commission (FCC) construction permit for KQQY/KJPT 90.1 FM to continue serving southern Nevada. None of it's 2022 or even 2023 federal and state grants ever came through by December 31, 2023. The organization will seek legal remedies and restoration as KIOF 90.1 FM in 2024 to better understand why the Telecommunications Act of 1934 in SEC. 393. [47 U.S.C. 393] CRITERIA FOR APPROVAL AND EXPENDITURES BY SECRETARY OF COMMERCE. (c) Of the sums appropriated pursuant to section 391 for any fiscal year, a substantial amount shall be available for the expansion and development of noncommercial radio broadcast station facilities and the Nevada State Bill 555 of the Public Broadcasting Grant program administered through the Department of Education have failed to serve Las Vegas Public Radio Inc., as previously licensed on 97.9 FM for 100 watts and currently permitted on 90.1. FM at 48,000 watts to serve southern Nevada. |
| Form 990, Part VI, Section A, Line 2 | Las Vegas Public Radio Inc. President & CEO Gregory P. LaPorta continues to be the President of Portsonic Communications, LLC, a Nevada Limited Liability Company with 100 membership of ownership for the Managed-Member company. Mr. Gregory P. LaPorta continues to be the President of Portsonic Communications, LLC, an Arizona Limited Liability Company with a 50 membership of ownership. Currently, Las Vegas Public Radio Inc. Secretary Hung Mui A. Chim continues to be the Secretary of Portsonic Communications, LLC, an Arizona Limited Liability Company with a 50 membership of ownership. |
| Form 990, Part VI, Section A, Line 3 | Portsonic Communications, LLC, a Nevada Limited Liability Company was delegated as the management company in 2012 for Las Vegas Public Radio Inc. to maintain contractual obligations with SBA Communications and T-Mobile since 2015 for groundspace supplemental operations for State of Nevada public broadcaster, KIOF-LP 97.9 FM at FCC Facility ID: 190166 as it transitioned over to KVGK-LP 97.9 FM by May 12, 2023 while working alongside Las Vegas Public Radio for KQQY/KJPT 90.1 FM it's 48,000 Watt new FM station to serve southern Nevada handling the Emergency Alert System (EAS) monitoring and other matters. |
| Form 990, Part VI, Section B, Line 11b | No review was or will be conducted. |
| Form 990, Part VI, Section C, Line 19 | No documents available to the public. |
| Part III, Statement of Program Service Accomplishments, 4a, 4b and 4c | Las Vegas Public Radio Inc. (LVPR) began processes in late 2022 to begin removing itself from the State of Nevada Public Broadcasting System (PBS) after it was awarded it's 48,000 Watt FM construction permit on 90.1 FM to serve southern Nevada. The organization began removing KIOF-LP 97.9 FM out of the PBS system in December 2022 through divestiture requirements on it's FCC construction permit. LVPR's Chief Operating Officer (COO) Sal Tuzzolino assisted the organization on the steps required to remove KIOF-LP 97.9 FM out of the state's PBS system and over to KVGK-LP 97.9 FM in 2023 temporarily so KVGK-LP 97.9 FM could be moved into a Low Power FM commercial research and development environment due to lack of federal and state financial support to operate KIOF-LP 97.9 FM and/or KVGK-LP 97.9 FM station(s) at Las Vegas Public Radio under the Telecommunications Act of 1934 under SEC. 393. 47 U.S.C. 393 CRITERIA FOR APPROVAL AND EXPENDITURES BY SECRETARY OF COMMERCE. c Of the sums appropriated pursuant to section 391 for any fiscal year, a substantial amount shall be available for the expansion and development of noncommercial radio broadcast station facilities. To reset Las Vegas Public Radio Inc. on December 31, 2023, the organization's COO was removed from the board of director's. Las Vegas Public Radio Inc. retains it's $1,400,000 of intangible assets for KJPT 90.1 FM, the organization's new 48,000 Watt FM station on December 31, 2023 through a reset of the organizations 2023 accounting system. Las Vegas Public Radio will continue to work with remaining vendors in 2024 using any and all legal means as necessary to get the organization un-choked financially so it may continue to serve southern Nevada while it waits on Congressional inquires to be returned to Las Vegas Public Radio by the 118th Congress in 2024 on exactly why a single PBS broadcaster has been so targeted and singled out within the non-commercial industry through tyranny and a weaponization of government from operating correctly and serving the people of southern Nevada. |
| Part X Balance Sheet, Line 14 Intangible assets | As Las Vegas Public Radio Inc. LVPR cannot operate sufficiently under the PBS system at the end of 2022 and has lost all of it's clients unable to operate effectivly to regain those lost clients in 2023 after KIOF-LP 97.9 FM went off the air on September 4, 2022. LVPR continues to freeze it's Intangible Assets using 2021 year end numbers and resets it's balance sheet further on December 31, 2023 as it continues to re-organize in 2024 with restoration of LVPR's Travel & Tourism business model. LVPR's Chief Operating Officer COO Sal Tuzzolino was removed from the board as of December 31, 2023 since he had nothing to operate in 2023 to help jump start the restoration of the organization's core mission/objectives after his 1 year employment contract expired by December 31, 2023 and was not renewed by the board due to a medical condition he was dealing with by the end of 2023. LVPR's 2021 Intangible Assets carrired over also to 2023 and are as follows: LPFM Signal - Nielsen Top 30/31 Market $800,000, LVPR Copyrights $100,000, LVPR Domains $300,000, LVPR Trademarks $200,000, T-Mobile Eningeering $0.00 Removed during 2021 tax year, NCE FM Signal - Nielsen Top 30/31 Market using existing LPFM Signal with addon TAPCU project started in very late 2022 for KIOF-LP 97.9 FM with a transition to KVGK-LP 97.9 FM in 2023 which was completed by May 12, 2023. The TAPCU project at LVPR is set to expire in January 2025 as the project winds down under the Low Power FM model being phased out at LVPR. Valuations will increase when the 90.1 FM signal goes on air as well as an additional call sign change to be made in 2024 based on ongoing market research both the former LVPR Vice President (who passed away on September 23, 2022) and COO had been working on in 2022 and 2023 with KQQY 90.1 FM/KJPT 90.1 FM for a reset back to KIOF 90.1 FM for 2024. The 2023 Continued Industry Valuation Model showed the NCE FM signal at 48,000 Watts once it goes on air to between $2.5 Million and $3 Million. During 2023 market research, LVPR COO Tuzzolino introduced a new annual realized salary pro-forma structure while working with KJPT 90.1 FM to be used upon available funding through other resources when the new 48,000 Watt FM radio station can be constructed as the organization goes back to it's roots to KIOF 90.1 FM in 2024 on restoring the Travel & Tourism station back to pre-COVID-19 organization objectives as a jobs creator for southern Nevada. |
| Software ID: | 23017518 |
| Software Version: | 2023v5.0 |